https://www.taxtmi.com/caselaws?id=759070 The Delhi HC quashed reassessment notices issued under Section 148 to a deceased assessee regarding salary income. The court held that notices issued in the name of a dead person lack jurisdiction and cannot initiate proceedings under Section 148. Following precedent from Savita Kapila case, proper notice to the correct person is essential for acquiring jurisdiction. Additionally, since tax was already deducted at source from the salary income as evidenced by Form-16, and the employer is responsible for TDS payments under Sections 204 and 205, reassessment action for tax demand cannot be initiated against the deceased assessee or legal representatives. The impugned notices and orders dated 21.03.2024 were set aside and the appeal was allowed. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759070 The Delhi HC quashed reassessment notices issued under Section 148 to a deceased assessee regarding salary income. The court held that notices issued in the name of a dead person lack jurisdiction and cannot initiate proceedings under Section 148. Following precedent from Savita Kapila case, proper notice to the correct person is essential for acquiring jurisdiction. Additionally, since tax was already deducted at source from the salary income as evidenced by Form-16, and the employer is responsible for TDS payments under Sections 204 and 205, reassessment action for tax demand cannot be initiated against the deceased assessee or legal representatives. The impugned notices and orders dated 21.03.2024 were set aside and the appeal was allowed. Case-Laws Income Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759070